Attribution Theory Research Articles

CEO fashion matters? Effect of consistent versus variable fashion style on perceived competence

AbstractThe present research examines how a temporal dimension of the Chief Executive Officer (CEO) fashion style—consistent (vs. variable) fashion—influences stakeholders' perceptions of CEO competence. Based on the temporal aspect of attribution theory, we hypothesize that stakeholders perceive those CEOs who are consistent in their clothing across various occasions as more competent than CEOs who do not portray consistency. We also consider CEO gender a key moderator of the link between fashion consistency and perceived competence. Based on gender stereotypes and relatively unclear rules about women's clothing within professional settings, we hypothesize that the enhancement of perceived competence from a consistent fashion style is mitigated for female CEOs. Furthermore, by applying a zero‐sum belief in time management to CEOs' clothing decisions, we hypothesize that perceived work engagement mediates the “gender” moderation. Three studies, including a survey and two scenario‐based experiments in which we manipulate fashion consistency and CEO gender, largely supported the hypotheses. The results emphasize the importance for CEOs to strategically manage visual cues, like fashion style, focusing on either their consistency or variability when interacting with stakeholders across different occasions.

It’s all your fault! restaurant vs. platform blame attribution in food delivery service failures

PurposeWhile third-party food delivery continues to increase in popularity, surveys suggest nearly a quarter of deliveries suffer from service failures. With the limited research on third-party food delivery, we explore the important questions of (1) where customers place blame in the case of service failures with third-party food delivery (i.e. the platform or the restaurant) and (2) does this depend on the type of service failure? Drawing on blame attribution theory, signaling theory, and an exploratory study, we demonstrate that customers typically perceive such mishaps to be the responsibility of the restaurant rather than the delivery platform itself. We also examine the effect of visible service failure preventative actions taken by the restaurant on blame attribution and re-order intention.Design/methodology/approachWe conducted two online scenario-based studies to explore customer blame attribution in the case of third-party food delivery service failure. First, an exploratory study approach (NStudy1 = 512) was taken to provide additional support for the hypothesis development. An experiment (NStudy2 = 252) was then conducted to examine the hypothesized effects.FindingsFirst, the results of an exploratory study demonstrate that customers attribute service failures such as wrong items, missing items, cold food, or leaking containers to restaurants over third-party food delivery platforms. Second, the results of an experimental study suggest inclusion of an observable cue indicating preventative action, such as time-stamp information indicating when an order was received and packaged for delivery, increases customer re-order intention through the underlying mechanism of blame attribution.Originality/valueWe contribute to the underexplored area of third-party food delivery service failure and to our understanding of blame attribution in service failure scenarios. Further, we demonstrate a practical method to shift the blame away from restaurants for service failures that are outside of the establishment’s control.

‘Who's to blame?’ matters: The role of attributions in employees' emotional and behavioural responses to career inaction

AbstractCareer inaction, or failing to act adequately for a period of time to make a desired change in one's career, is quite common in the workplace. Despite this, research regarding how it affects employees at work is very limited. Using attribution theory and stress research, we propose an integrated view of how employees interpret and respond to career inaction differently. Specifically, we establish the idea of blame attributions for career inaction (i.e., self‐ and other‐directed blame attribution) and investigate how they relate to employees' emotional and behavioural responses to career inaction. We conducted three studies to address the research questions: a scenario‐based experiment with 315 workers, a three‐wave survey with 302 full‐time employees and a daily diary study of 123 hospital nurses across five consecutive working days. The findings revealed that when faced with career inaction, employees who blame themselves are more likely to experience anxiety, while those who blame others tend to experience anger. Anxiety and anger are further linked to work withdrawal and interpersonal deviance respectively. Overall, we contribute to the advancement of career inaction theory and career management practices.

Arrogance from favor: the better supervisor-subordinate guanxi, the more counterproductive work behaviors

PurposeDrawing on the attribution theory, this study re-examined the effect of supervisor-subordinate guanxi (SSG) on counterproductive work behaviors (CWBs) by highlighting the critical moderating role of job self-efficacy and the mediating role of psychological entitlement, with the aim of revealing the potential drawbacks of SSG.Design/methodology/approachThree-wave matched data were collected from 434 employees working in China. The authors adopted path analysis in Mplus 7.4 to test the hypotheses proposed in this study.FindingsThe results suggested that among subordinates with high job self-efficacy, SSG triggers psychological entitlement, which subsequently leads to CWBs.Originality/valueThis research challenges the prevailing consensus regarding the beneficial effects of SSG on subordinate management from the social exchange theory perspective by revealing when and why high-quality SSG can also engender subordinates’ psychological entitlement and subsequent CWBs. By doing so, this study provides a more dialectical view of the impact of establishing high-quality SSG in human resource management.

Performance pressure and annual report text manipulation: Evidence from China

AbstractBuilding on attribution theory, this study investigates the antecedents of corporate annual report text manipulation from the perspective of managerial performance pressure. Using a data set comprising 15,076 samples from companies listed on China's Shanghai and Shenzhen A‐share markets between 2009 and 2021, we reveal that as management faces performance pressure, they tend to increase content about external environmental risk and policy uncertainty in annual reports due to actor–observer bias. When incorporating Confucian cultural factors into the research framework, the study found that the strength of Confucian culture mitigates the correlation between the pressure of management performance and annual report manipulation. However, the level of marketization where a corporation is located can undermine the ethical norms upheld by Confucian culture. In additional analysis, we also discovered that the longer the duration of performance pressure, the greater the extent of manipulation within the annual reports initiated by the management. Interestingly, the social performance pressure generated from ESG performance also positively influences annual report textual manipulation, compared to operational performance pressure. This study explores the impact of management performance pressure on information disclosure decisions from the perspective of performance attribution, not only extending the boundaries of attribution theory but also providing guidance for policymakers to enhance the supervision of annual report disclosures and for capital market investors to optimize investment decisions.

Preschoolers’ moral judgment and punishment attribution: Longitudinal links to theory of mind and emotion understanding

AbstractUnderstanding what others think and feel, an essential ingredient of social functioning, develops early on, allowing children to understand and evaluate other people's actions. To assess whether those actions break or uphold moral rules (moral judgments), children must consider the agent's intentions and whether the action harms or helps others. The present study investigated longitudinally the changes and interrelations between cognitive and affective perspective‐taking and moral evaluations in 3‐ to 5‐year‐old preschoolers (N = 92, 43 girls). We assessed children's first‐order theory of mind and their ability to understand other people's emotions. Next, we presented them with two moral stories which measured how children evaluated the “good” or “bad” nature of the character's intention, and whether the character deserved to be punished. Controlling for inhibitory control—which is thought to help individuals integrate information about intention—and for time across development, our main findings showed that moral judgment was positively associated with theory of mind and that both moral judgment and punishment were positively associated with the ability to understand other people's emotions. There were developmental effects for each of the measured variables, improvements being visible 15 months later, especially in the case of the theory of mind and punishment attributions. We discuss our findings in light of recent models of moral judgment regarding the processes involved in children's moral judgments and put forward future methodological directions.

Green rewards vs. non-green rewards? The impact of hotel marketing incentives on guests’ green consumption intentions

This study explores the impact of hotels’ green rewards and non-green rewards on guests’ green consumption intentions (GCIs) to drive guests to implement green consumption through hotel marketing incentives. In this study, green rewards are understood as incentives related to green products, while non-green rewards are related to non-green products. Three scenario-based experiments were conducted based on social identity theory and attribution theory. The results indicate that hotel marketing incentives can effectively enhance guests’ GCIs and that green rewards are more effective than non-green rewards in improving guests’ GCIs. Perceived value fit mediates the influence of hotel marketing incentives on guests’ GCIs. When guests make motive attributions that hotels benefit others before themselves through marketing incentives, green rewards have a more substantial effect on perceived value fit than non-green rewards. This study expands the theoretical and empirical research on marketing incentives in the field of GCIs in hotels and provides decision-making guidance for hoteliers seeking to motivate guests to engage in green consumption effectively.

Brand transgression in corporate social responsibility era: empirical evidence from hospitality industry

ABSTRACT Consumers rely on prior information and interactions with the brands to develop their expectations through the firm's corporate social responsibility (CSR) initiatives, but some adverse incidents violate the customer-brand relationship. In such circumstances, it is inevitable for the brands to understand how consumers react and how they can be managed strategically. Therefore, this research aims to determine the impact of brand transgression on brand retaliation and the mediating role of negative emotions between brand transgression and brand retaliation. Using attribution theory, this study determines the extent to which the relationship between brand transgression and negative emotions is moderated by brand love and the association between negative emotion and brand retaliation is moderated by positive word-of-mouth (WOM). The data was collected using a survey questionnaire from 357 consumers and analyzed using process macros analysis techniques. The findings show a positive linkage between brand transgression and brand retaliation among consumers in the hospitality industry. Lastly, this study confirmed that brand love weakens the positive relationship between brand transgression and negative emotions, and positive WOM weakens the positive relationship between negative emotions and brand retaliation.

Understanding the Role of Follower Size in Influencer Marketing: Examining the Perspective of Source Credibility and Attribution Theory

Applying source credibility and attribution theory as a theoretical framework, this study aims to find the role of follower size on the success of influencer marketing, along with the mediating impacts of source trustworthiness and influencers’ motives and the moderating roles of source expertise and product types. A 4 (follower size: nano vs. micro vs. macro vs. mega) × 2 (source expertise: high vs. low) × 3 (product type: search vs. experience vs. credence) between-subjects design was employed. Data from an online experiment showed that the follower size leads to both the perception of source trustworthiness and extrinsic motive of influencers. When influencers are perceived as experts, it enhanced the effect of source trustworthiness on purchase intention and discounted the effect of follower size on consumers’ attribution to extrinsic motive. Further, the product type moderated the role of source expertise on purchase intention. Theoretical and managerial implications are discussed.

Factor Analysis of the Influence of Tax Knowledge and Taxpayer Awareness on Individual Taxpayer Compliance at KPP Yogyakarta

The aim of this research is to determine the influence of tax knowledge and taxpayer awareness on individual taxpayer compliance. The theoretical basis used is attribution theory. This type of research is quantitative. Primary data and secondary data were used to collect data by conducting surveys and distributing questionnaires to KPP Yogyakarta taxpayers. The sampling technique in this research was purposive sampling. Data collection was carried out by distributing the Google Form link via WhatsApp social media. The number of questionnaires processed was 100 respondents. The results of this research indicate that tax knowledge and taxpayer awareness have a positive effect on individual taxpayer compliance at the Yokyakarta Tax Service Office.

Public Sector Innovation Through Web Marriage Management Information System

Improving the quality of public services is carried out by the government, one of which is by creating public service innovations. SIMKAH (Nikah Management Information System) is present as a public service innovation related to marriage registration services at the website-based District KUA. The research method carried out at the Office of Religious Affairs (KUA) of Tanjung Morawa District, Deli Serdang Regency using a qualitative descriptive approach with 5 variables including Relative Advantage, Compatibility, Complexity, Triability and Observability. The results showed that the SIMKAH is an update of the marriage registration service which was originally manual to online so that the service delivery becomes effective and efficient. This can be seen from the five indicators in the theory of innovation attributes, only in the complexity indicator that there are still obstacles, namely technical problems such as system error network problems and lack of human resources who specifically manage this application, as well as the complexity that can be seen from the understanding and ability of the community to access online services that cannot be generalized. So that improvements are needed from the central system of the Ministry of Religion and socialization to the community regarding the use of SIMKAH innovations in marriage registration services. Data uniformity and integrated data backup in marriage registration services is very necessary to provide solutions to existing problems with the previous service system.

Understanding the Influence of Perceived Authenticity of Femvertising on Consumer Buycott Intentions: A Moderated Mediation Model of Consumers’ Extrinsic Attributions and Power Distance

Building on attribution theory, the study proposes that consumers’ extrinsic attributions towards femvertising mediates the relationship between perceived authenticity of femvertising and consumers’ buycott intention. Furthermore, the study theoretically proposes that power distance as a cultural norms moderates the direct perceived authenticity of femvertising and consumers’ extrinsic attributions towards femvertising. Finally the study contends power distance also moderates the indirect relationship between perceived authenticity of femvertising and consumers’ buycott intention via consumers’ extrinsic attributions towards femvertising. Using data collected from the 413 consumers and analysing using structural equation modelling in Mplus (8.9), the results reveals that all the hypothesized relationship were supported. In so doing the study contributes to the nascent yet growing literature on femvertising as well as offer novel practical insights for the managers and organizations.

The role of obedience pressure and self-monitoring in public procurement fraud: An experimental analysis

Fraud in public procurement is a critical issue; it erodes public trust and disrupts service delivery. Understanding the factors behind procurement fraud is vital for creating effective prevention strategies. While previous studies have linked obedience pressure to unethical behavior, they have not fully examined the role of self-monitoring. This study addresses this gap by investigating the impact of obedience pressure on fraudulent procurement behaviors, with self-monitoring as a moderating factor. Using an experimental method and a 2x2 factorial design, the study involved accounting students from the University of Muhammadiyah Jakarta. Findings indicate that self-monitoring significantly influences the relationship between obedience pressure and fraud: high self-monitoring individuals do not reduce fraudulent behavior under obedience pressure, unlike their low self-monitoring counterparts. Conversely, highly self-monitoring individuals exhibit less fraud when not under obedience pressure compared to those who experience such pressure. The study concludes that regardless of self-monitoring levels, subordinates tend to follow superior orders, underscoring the need for strict supervision to curb unethical practices. This research enhances attribution theory by highlighting that obedience pressure from superiors is a key factor driving fraud in the procurement process.

Atribusi Perilaku Atas Tudingan Materialistis Dalam Pernikahan Artis Bunga Zainal-Sukhdev Sing

This study explores the dynamics of attribution behavior in the context of celebrity marriages, focusing on the case of Bunga Zainal and Sukhdev Singh. The purpose of the research is to provide a more comprehensive and in-depth understanding of how attribution theory analysis can be applied to understand celebrity marriages that may be considered controversial. The research method used is qualitative, utilizing Harold Kelley's attribution theory approach, through primary data analysis from interviews across various podcast channels and secondary data from literature and online media reporting. The findings suggest that when consensus and distinctiveness are high, but consistency is low, behavior tends to be attributed to external or situational factors, namely the characteristics of Sukhdev Singh, rather than solely to materialistic motives. This indicates that Bunga Zainal's marriage is seen as a unique decision that is inconsistent with her previous behavior, yet similar to that of other celebrities in similar situations. This study highlights the importance of public understanding of attribution dynamics in influencing their views on specific events. In the context of communication studies, the research underscores the importance of considering attribution in media analysis and public responses to social issues and news.

Managers, don't neglect your prospective employees to achieve your sustainability development goals

AbstractInstances of corporate social irresponsibility (CSI) in popular media, coupled with its negative consequences behooves a systematic assessment of the consequences of CSI. This study responds to calls for such research. Specifically, drawing on attribution theory, we investigate the role of CSI on prospective employees' employment intention (EI) and negative word‐of‐mouth (NWOM) propensity and the role of other condemning moral emotions (OCME) in mediating the relationship between CSI and EI and NWOM propensity. In addition, drawing on construal level theory, we investigate if psychological distance moderates the relationship between CSI and OCME, and thereby, impacts the mediation from CSI to EI and NWOM propensity through OCME. Results indicate that CSI decreases EI and enhances NWOM propensity, and these relationships are mediated via OCME. PD enhances the effect of CSI on EI and NWOM propensity through OCME such that lower PD is associated with a lower EI and higher NWOM propensity.

Does Service Quality, Digitalization of Tax Services, Understanding, and Taxpayer Awareness Effects on Hotel Taxpayer Compliance?

Taxpayer compliance is an obedient and obedient attitude carried out by taxpayers in fulfilling tax responsibilities in accordance with applicable regulations. This research aims to determine the effect of service quality, digitization of tax services, understanding and awareness of taxpayers on hotel taxpayer compliance at the Badung Regency Regional Revenue Agency. This research is based on Attribution Theory and uses a purposive sampling technique to determine the sample. The sample in this research were 184 respondents. Technical analysis data of this research uses multiple linear regression analysis. The results of this research indicate that service quality, digitalization of tax services, tax understanding, and taxpayer awareness have a positive effect on taxpayer compliance

Implementation of Accountability and Reporting Based on Islamic Sharia in Efforts to Prevent Regional Government Financial Fraud

The main objective of this study is to prevent fraud in the local government sector on the island of Java by increasing government accountability using the cultivation of the values of the teachings of the kindness of Javanese ancestors, including; Indra Brata (Sky), Yama Brata (Star), Surya Brata (Sun), Candra Brata (Moon), Bayu Brata (Wind), Kuwera Brata (Earth), Baruna Brata (Ocean), Agni Brata (Fire) in each regional apparatus. The concept of this research used attribution theory, which provides an explanation of the reasons why someone does something or chooses to act in a certain way, so that good accountability based asthabrata greatly supports fraud prevention in the local government sector.This research collects data using the literature study method from sources with the theme of fraud and corruption, such as journals and a financial audit agency report on the island of Java between 2020 and 2024. The results of this study indicate that as a whole the implementation of asthabrata values is not optimal in increasing accountability in order to prevent financial fraud on the island of Java. As an implication, Javanese philosophy of "Asthabrata" can be used as a tool in improving financial reporting accountability in order to kill the growth of fraud in the local government financial sector. This research is one of the first to examine in depth related to asthabrata-based accountability in preventing fraud in local government on the island of Java.

Bearing the burden of peace: Intergroup attribution bias and public support for peace provisions

AbstractWhat drives public support for peace provisions? Based on intergroup attribution theory, we argue that public support for peace provisions depends on “who bears the burden of peace,” with people wanting to protect their ingroup while holding the outgroup accountable. To examine this claim, we conducted a series of question‐wording experiments with more than 1650 Azerbaijani participants shortly after a deadly resurgence of the Nagorno‐Karabakh war. Our initial findings confirm that support for war crime punishments and monetary reparations decreases when the ingroup stands trial or must pay. Conversely, support increases when these same burdens fall on the outgroup. A follow‐up study shows that these patterns persist for at least 6 months but also reveals a more nuanced perspective. Public support for peace provisions does not automatically decrease when the ingroup bears the cost or increase when the outgroup bears it; rather, it depends on the group‐based implications of the provision under consideration. Taken together, our results underscore the importance of crafting and communicating peace provisions in a tailored manner and the potential of emphasizing burden sharing as an effective strategy for addressing intergroup hostilities and fostering sustainable peace.

It’s better than nothing: The influence of service failures on user reusage intention in AI chatbot

Artificial intelligence (AI) chatbot have become increasingly popular as a tool for improving employee productivity over the last few years. In the early stages of AI chatbot development, exploring the impact of AI chatbot service failures on user reusage intention is useful for coordinating human–computer interaction and optimizing AI chatbot service mechanisms. The extant literature on AI service failures focuses on service recovery and anthropomorphism. There is less literature comparing different types of service failures and their effects. The article includes three studies. First, a randomized group experiment was conducted with 120 respondents. The results showed significant differences in the impact of different AI chatbot service failures on user reusage intentions. Second, an online questionnaire was completed by 386 respondents, the results found specific impact mechanisms of service failures on user reusage intentions. Third, an interview survey was conducted with 15 customers using AI chatbots to verify the findings of Study 1 and Study 2. Furthermore determine the boundary conditions for the unsupported hypotheses through meta-inference. The research enriches the literature on relationship marketing and expands the attribution theory of service failures. In addition, which provides theoretical basis and practical support for companies to reduce adverse effects of service failures.

Effect of Tax Knowledge on Pay As You Earn Tax Compliance Among Small and Medium Enterprises in Thika Town, Kenya

The government is unable to adequately raise revenue through tax collection to effectively provide for the essential needs of its citizens which include education, healthcare, water, security, roads, and social security among others. This has raised a concern as the Government seeks to achieve its revenue targets hence the need for this study. The study looked at tax knowledge and Pay As You Earn compliance among small and medium enterprises in Thika town Kenya. The study was supported by The Attribution Theory. The study adopted an explanatory research design. The study aimed to focus on Small and Medium Enterprises licensed in Thika town. The target population was 1223 small and medium enterprises with a sample size of 301 small and medium enterprises with a response rate of 83%. Primary data was collected using structured questionnaires. Both descriptive statistics and inferential statistics were carried out. The study found that there is a positive and significant effect of tax knowledge on PAYE tax compliance (β1 =0.332, p<0.05), The study recommends that KRA should therefore work towards simplifying and streamlining the tax compliance processes, reducing unnecessary administrative burdens. Future research should be carried out to determine the effect of tax incentives on TAX compliance.